bharathiar university.coimbatore-641 046...

M.Com.(IB) - Colleges – 2015-16 onwards Annexure No.45A

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BHARATHIAR UNIVERSITY.COIMBATORE-641 046

M.COM (International Business) (For the students admitted during the academic year 2015-16& Onwards)

SCHEME OF EXAMINATIONS : CBCS Pattern

Study

Components Course Title

Ins.

hrs

/

wee

k

Examinations

Cre

dit

s

Du

r.H

rs

CIA

Mark

s

Tota

l

Semester –I

Global Business Environment 6 3 25 75 100 4

International Marketing Management 6 3 25 75 100 4

Managerial Economics 6 3 25 75 100 4

Financial Accounting 7 3 25 75 100 4

Elective-I: 5 3 25 75 100 4

Semester–II

International Trade Procedure 5 3 25 75 100 4

Logistics & Supply Chain Management 5 3 25 75 100 4

Foreign Exchange Management 5 3 25 75 100 4

Cost and Management Accounting 5 3 25 75 100 4

Computer Applications: MS Office & Internet - Practical I 6 3 40 60 100 4

Elective-II: 4 3 25 75 100 4

Semester–IlI

Business Research Methods 6 3 25 75 100 4

International Financial Management 6 3 25 75 100 4

Export –Import Finance 7 3 25 75 100 4

Customs law and procedure 6 3 25 75 100 4

Industrial Training (Report 40 marks and Viva 10 marks.) - - 50 - 50 2

Elective-Ill: 5 3 25 75 100 4

Semester-IV

Strategic Management 5 3 25 75 100 4

International Economics 5 3 25 75 100 4

Computer Lab (Tally) 6 3 40 60 100 4

Project Work & Viva-Voce (Project-160 & Viva-40)

(OR) In lieu of Project work, the following two papers

may be opted.

10 - - 200

8

1. International Business Relations

2. Industrial Law 4

4

3

3 (25)

(25)

(75)

(75)

(100)

(100) (4)

(4)

Elective-IV : 4 3 25 75 100 4

TOTAL 2250 90


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#Electives: List of Group of Elective Papers :

(Colleges can choose any one of the Group Papers as Electives)

1. GROUP-A 2. GROUP-B

1. Domestic Logistics 1. Financial Markets and Institutions

2. Chartering and Ship Broking 2. Indian Stock Exchanges

3. International Shipping and Legislation 3. Futures and Options

4. Airline Marketing and Strategic Airline Alliance 4. Fundamental and Technical Analysis

3. GROUP-C

1. Principles of International Trade

2. Export and Import Procedure

3. Institutions Facilitating International Trade

4. India's International Trade

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* In the core subjects, Number of Papers both theory and practical are included wherever

applicable. Existing number of papers to be offered. However, the total credit and marks for

core subjects remains the same as stated above.

@ Includes 25 / 40% continuous internal assessment marks for theory and practical papers

respectively.

* As the course is highly practical oriented a Industrial visit to any port (Ocean and Air)/ ICD have

to be seen in the second semester and a in house visit to any Export / Import organization in the

third semester. /

---------------------

# III Semester:

1. Industrial/ Institutional Training is to be made compulsory. The Student should take it up during

the II Semester holidays and submit a report in the III Semester.

2. It carries 50 marks with 2 credits. Breakup for 50 marks (Only Internals)

Report 40 marks, Viva-voce 10 marks (Department level under the chairmanship of HOD)

3. Institution to be visited :

Banks, Insurance Companies, trading, manufacturing and service organizations, auditor office

and other financial institutions.

4. Duration of the visit: minimum of 21 days

5. Marks for the industrial training out of 50 should be sent to the University along with the III

Semester Internal marks.

IV Semester:

1. Project Work and Viva-voce examination will be optional for the colleges. They can either

opt for project or 2 theory papers in the IV semester which are given as below:

1. International Business Relations 2. Industrial Law

a. If Project is opted by the college 200 marks with 8 credits will be awarded. The break-up of

marks will be as follows: Project Work 160 marks.(80% ) - Viva -40 marks.(20%)

External Examiners will be appointed by the University for conducting the viva-voce exam along

with the concerned internal examiner.

Monthly review of the project work has to be conducted by the guide along with the head of the

department for a systematic progress of the work.

b. If the theory papers are opted instead of project work, the marks and credits will be given

as other core papers i.e., CIA - 25 marks and semester exam-75 marks.


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SEMESTER - I

PAPER I: GLOBAL BUSINESS ENVIRONMENT

UNIT – I

Environmental adjustment needs – Analyzing the international marketing environment –

Vital importance of continuous monitoring, adopting to the changing environment.

UNIT – II

The national physical endowment – Topography – Climate – The nature of Economic

activity – Rostow‟s view. Infrastructure – Transportation. Energy – communication –

Urbanization – Tax structure, Inflation foreign investment.

UNIT – III

Cultural environment: Material culture – language – Aesthetics – design, color, music,

brand names – educational – religious – Attitudes and values – Eastern Vs Western Culture.

UNIT – IV

Legal environment – Bases for legal system – Jurisdictions International Legal disputes –

International dispute resolution crime, Corruption and law – Commercial law within countries –

Impact on International law on Business of human Rights.

UNIT – V

Fundamentals of environmental protection and economics – Environmental problems,

air, water pollution – forests – land use – Environmental policy : Basic approach – Regulation –

Distributive effects – International policy – India‟s policy and the relevant constitutional

provisions – law of environment – protection in India.

BOOKS FOR REFERENCE:

1. International Marketing : Onkvist& Shaw

2. International Marketing : Philip R. Careora

3. Environmental Economics : M. Karpagam

4. Environmental Pollution : Katyal, Timmy &Satake.


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PAPER II: INTERNATIONAL MARKETING MANAGEMENT

UNIT – I

International Marketing – Definition – National & International Marketing – Special

features of International Marketing – Difficulties & Barriers in International Marketing – Future

of Global Marketing.

UNIT – II

Managing Marketing – Defining customer value & satisfaction – retaining customers –

delivering customer value & satisfaction – Implementing total quality marketing – Competitive

marketing strategies – Balancing customer and Customer Orientations.

UNIT – III

International Marketing decisions – Products strategies and product planning – Branding

and Packaging decision – Pricing strategies.

UNIT – IV

Managing direct and on-line marketing – the growth and benefits of direct marketing –

indirect marketing – major channel for direct marketing – on-line marketing –conducting on-line

marketing – Challenges of on-line marketing.

UNIT – V

Case Studies (based on the above units).


1. Marketing Management : Philip Kotler (Millennium edition)

2. International Marketing : SakOnkvist& John J. Shaw

3. Principles of International Marketing : Philip Kotler& Gray Armstrong

4. Global Marketing Management : Keegan

5. International Marketing Management : Varshney and Bhattacharya


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PAPER – III MANAGERIAL ECONOMICS

UNIT – I

Nature and Scope of Managerial Economics in relation with other disciplines – Role and

Responsibilities of Managerial Economist – Goals of Corporate Enterprises:

Maximization of profit - Value of enterprise.

UNIT – II

Demand analysis - Demand determinants – Demand distinctions – Elasticity of demand

– Types, methods – Applications – Demand forecasting for industrial goods – Consumer

goods – Consumer durables – Factor influencing elasticity of demand.

UNIT – III

Cost and production analysis - Cost concepts – Cost and output relationship - cost

control – Short run and Long run - cost functions - production functions – Break-even

analysis - Economies scale of production.

UNIT - IV

Pricing and output decisions in different market situations – Monopoly and Duopoly

competition - _Perfect and Imperfect - Pricing policies.

UNIT – V

Business cycles – National income, monetary and fiscal policy – Public finance. TRIM‟s-

Intellectual Property rights – TRIP‟s – Industrial Sickness – causes –remedies.


1. Maheswari and Varshney : Managerial Economics

2. P.L.Metha : - do-

3. G.S.Gupta : - do –

4. D.Gopalakrishnan : - do –

5. B.M.Wali & Kalkundrikar : - do –

Note: Question paper shall cover 100% Theory


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Paper IV - FINANCIAL ACCOUNTING

UNIT I

Accounting for Depreciation – Significance of depreciation, methods of providing

depreciation- Royalty excluding Sublease

UNIT II

Hire purchase and installment systems- Hire Purchasing Trading account- Goods on sale

or Return

UNIT III

Departmental accounts – transfers at cost or selling price –Branch excluding foreign

branches

UNIT IV

Single Entry system-meaning and features-Statement of affairs method and Conversion

method

UNIT V

Insolvency accounts-Individual and firms –Human resources accounting(Theory only)

NOTE: Distribution of Marks :Theory - 20% and Problems- 80%

BOOKS FOR REFERENCE

1. Advanced Accountancy - R.L.Gupta & M.Radhasamy

2. Advanced Accountancy - S.P.Jain & K.L.Narang

3. Advanced Accountancy - M.C.Shukla & T.S.Grewal

4. Finanacial Accounting - T.S.Reddy & A.Murthy


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SEMESTER - II

PAPER I : INTERNATIONAL TRADE PROCEDURE

UNIT – I

Export Trade Control: Different categories of Exporters – Export licensing procedures

and formalities – Role of ECGC in export promotion – Deemed exports and its benefits.

UNIT – II

Registered Exporters: Definition of export House and Trading House – Incentives given

to Free trade Zones and 100% EOU‟s – salient features and benefits – Norms governing the

establishment and governing of the units – Project exports and consultancy exports.

UNIT – III

Import Trade Control : License – Duty Entitlement Passbook Scheme – Harmonized IEC

code number adopted for classification of import trade control items – Import of capital goods

under EPCG scheme – Import of raw materials and components under OGL actual user

condition – Import for stock and sale – Restricted and Banned items for imports – Canalisation

of Imports and various canalizing agencies.

UNIT – IV

Warehousing in connection with imports – Bonded warehousing – Special facilities

provided for NRI‟s and the norms for import of various items by them – Import of Capital goods

and raw materials for Free Trade Zones and 100% EOU‟s – Customs Procedures for Imports –

Customs duty and Indian Customs tariff. Export and Import Documentation: Acceptance of

document of L/C, D/A and D/P– Approved methods of RBI regulations – Suppliers credit.

UNIT – V



1. How to Import : Nabhps Publication

2. How to Export : Nabhps Publication

3. Export Marketing : T. A. S. Balagopal

4. A Guide on Export Policy

Procedure and Documentation : M. L. Mahajan

5. New Export-Import Policy : Nabhps Publication


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PAPER II: LOGISTICS & SUPPLY CHAIN MANAGEMENT

UNIT I

Logistics Management: Origin and Definition – Types of Logistics – Logistics

Management – Ware House Management – Automation and Outsourcing - Customer Service

and Logistics Management – A Perspective - Concepts in Logistics and Physical Distribution -

Distribution and Inventory

UNIT II

Types of Inventory Control - Demand Forecasting - Warehousing and Stores

Management – Routing - Transportation Management - Some Commercial Aspects in

Distribution Management – Codification - Distribution Channel Management - Distribution

Resource Planning (DRP) - Logistics in 21st Century

UNIT III

Supply Chain Management: Introduction and Development- Nature and Concept -

Importance of Supply Chain - Value Chain - Components of Supply Chain - The Need for

Supply Chain - Understanding the Supply Chain Management - Participants in Supply Chain –

Global Applications

UNIT IV

Role of a Manager in Supply Chain - Supply Chain Performance Drivers - Key Enablers

in Supply Chain Improvement - Inter-relation between Enablers and Levels of Supply Chain

Improvement-Systems and Values of Supply Chain

UNIT V

Aligning the Supply Chain with Business Strategy - SCOR Model –Outsourcing and

3PLs – Fourth Party Logistics – Bull Whip Effect and Supply Chain – Supply Chain

Relationships – Conflict Resolution Strategies - Certifications

REFERENCE BOOK:

1. Logistics and Supply Chain Management - Cases and Concepts. G Raghuram& N Rangaraj,

Mac Millan.

2. Logistics & Supply Chain Management: Creating Value-Adding Networks: Martin

Christopher, FT Press.

3. Supply Chain Management: Janat Shah, Text and Cases, 1st Edition, Pearson.

Text Book: D K Agrawal, Textbook of Logistics and Supply Chain Management, MacMillan

2003, 1st Edition


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PAPER III : FOREIGN EXCHANGE MANAGEMENT

UNIT – I

Foreign exchange – Administration of Foreign Exchange – Foreign Exchange

transactions – purchases and sales transactions – Authorized dealers – Foreign currency accounts

–Multinational Banking.

UNIT – II

Foreign exchange market – Functions – Exchange rates – Exchange quotations – spot and

forward transactions – Merchant rates – TT Selling rate- TT Buying rate-Forward exchange

contract-Features of Forward exchange contract.

UNIT – III Foreign exchange risk and exposure – External techniques of exposure management –

Internal techniques of exposure management.

UNIT – IV

Inter Bank Deals- cover deals trading, SWAP Deals – Arbitrage operations-Managing

foreign exchange reserves-Fiscal and Monetary policies in India- Devaluation –pros and cons.

UNIT – V Case Studies (based on the above units). Note: Question paper shall cover 80% Theory

and 20% Problems.

BOOKS FOR REFERENCES:

1. International Finance : Maurice. D. Levi

2. Foreign Exchange, International Finance : A. V. Rajwade

3. Global Financial Markets : Ian H. Giddy

4. Foreign Exchange Arithmetic : C. Jeevanandham

5. International Economics : Methane


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PAPER IV COST AND MANAGEMENT ACCOUNTING

UNIT - I

Cost accounting – meaning, definition and scope – relationship of cost accounting

with Financial accounting and Management accounting – methods of costing –

classification of cost- elements of cost – preparation of cost sheet and tender- merits of

cost accounting – limitations and objections against cost accounting

Materials – meaning, objectives and advantages of material control – purchase

procedure – stock levels – EOQ, Re-Order, Minimum, Maximum and Average Stock

Level – Pricing of material issues – FIFO, LIFO, Simple Average and Weighted Average

Pricing Methods.

UNIT - II

Labour – meaning and control of labour – labour turnover – treatment of idle time

and overtime – computation of labour cost – remuneration and incentives – time rate

system, piece rate system (straight piece rate, Taylor system and Merrick multiple

system) – premium and bonus plan (Halsey and Rowan).

Overhead – meaning and importance of overhead cost – classification of

overheads – allocation of overhead – primary and secondary distribution – Absorption of

overheads – methods of absorption of overheads.

UNIT – III

Management accounting – meaning, objectives and scope relationship between

management accounting, cost accounting and financial accounting – limitations of

management accounting.

Financial statements – analysis financial statements and their importance – tools

for analysis and interpretation - Ratio Analysis – significance of ratios – analysis of

profitability solvency, liquidity and turnover - preparing of financial statements using

ratios – uses and limitations of ratios.

UNIT – IV

Funds Flow and Cash Flow analysis – meaning, uses and limitations –distinction

between fund flow and cash flow - preparation of funds flow and cash flow statement.

UNIT - V Marginal costing – meaning and definition – significance and limitations –

cost-volume – profit analysis – break-even analysis – limitations – managerial

applications of marginal costing – sales mix decisions – maintaining present profit –

make or buying decisions.

Budgeting and Budgetary Control – definition, importance, essentials,

classification of budgets – steps in budgetary control – preparation of budgets – steps in


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budgetary control – preparation of different budgets – material budget, material cost

budget, production budget, production cost budget, cash budget and flexible budget.

Books recommended

1. Cost Accounting - Jain & Narang

2. Cost Accounting - S.P. Iyengar

3. Cost Accounting - T.S.Reddy & Y.H.P.Reddy

4. Management Accounting - T.S.Reddy & Y.H.P.Reddy

5. Management Accounting - S.N.Maheswari


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Paper V : Computer Applications Practical-I

MS OFFICE AND INTERNET

MS OFFICE –

MS WORD

1. Type your curriculum vitae using templates/wizards in MS Word

2. Prepare a L/C in MS Word.

3. Prepare a Bill of Exchange.

4. Prepare a Quotation to various suppliers in order to purchase Raw materials: use mail

merge.

5. Collect and prepare the certificate of origin.

6. Collect and prepare a pay slip.

7. Collect and prepare an invoice.

8. Collect and prepare a packing list.

9. Create a sample research reports (only on topics).

10. Draw a product lifecycle.

11. Draw an organizational chart in MS Word.

12. Prepare a minute for a meeting.

13. Draft a letter to various newspapers to display the press notes of the workshop

conducted in your department: use mail merge.

14. Prepare a questionnaire for a survey.

MS EXCEL

1. Find the correlation between demand and supply.

2. Prepare an excel sheet under the main heading of assets and liabilities and perform the

following: a. Select a column and change the number format to rupees and paise format.

b. Change a particular range of cells font as bold. c. Select key and go to sheet no.3 and

select cell.

3. Calculate T Test and F Test for the data collected from any statistical book.

4. Create customs Exchange rate in Excel(buying rate and selling rate)


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5. Take the sample data and draw a demand and supply curve and fix the price in Excel.

6. Draw a Break Even Chart with imaginary figures.

7. Draw an Indifference curve analysis.

8. Prepare a sales budget.

9. Prepare a market survey report for any product.

10. Estimate GDP and National income in Excel

MS POWERPOINT

1. Prepare an agenda for an inauguration function of a one day seminar.

2. Draw a diagram of different packing labels and symbols in MS Word and display it in

the power point.

3. Create an advertisement using PowerPoint.

4. Create a slide show of various activities of your department during the academic year.

5. Present using Power point the procedures involved in exporting a product.

6. List down the countries in the European Union and also the currencies.

MS ACCESS

1. Create G8 countries (SAARC) trade data in access.

2. Create a database for countries cultural environment in access.

3. Create a database of major MNC‟s in India and their business using Access.

4. Display the details of soft wares developed by any corporate in India and perform the

following: a. Display the details of the packages whose software costs exceed 20

thousand. b. Display the details of the software that are developed in Tally. c. What is a

price of costliest software developed in accounting?

5. Create a table with the following fields and insert the values:

a. company name

b. proprietor

c. address

d. suppliers name

e. number of employees

f. GP percentage


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Do the following:

a. Display all the records of the company in ascending order with GP percentage.

b. Display the name of the company whose supplier name is TELCO

c. Display the details of the company whose GP percentage greater then 20

d. Display the details of the company having employee ranging from 300 to 1000

e. Display the name of the company whose supplier is name as TATA

6. Create a table named student in the following fields and insert the values

a. student name

b. gender

c. roll number

d. department name

e. address

f. percentage

Calculate the following:

a. calculate the average percentage of the students

b. display the names of the students whose percentage is greater then 30

c. display the details of the student who got the highest percentage

d. display the details of the students whose percentage is 50 and 70

e. display the details of the students whose percentage is greater than the percentage of

roll number 12CA01.

7. Create a table named product with the following fields:

a. product number

b. product name

c. unit of measure

d. quantity

e. total amount

Do the following:

a. Select the records whose unit of measurement is Kg

b. Select the records whose quantity is greater than 10 and less than or equal to 20.


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c. Calculate the entire total amount by using sum operation.

d. Calculate the number of records whose unit price is greater then 50 with count

operation.

8. Create the table payroll with the following fields

a. employee number b. employee name c. department d. Basic pay e. HRA f. DA g. PF h.

Net pay Calculate the following:

a. Net pay.

b. Arrange the records in ascending order according to the net pay.

c. Display the details of the employees working in sales department.

d. Select the details of the employees whose HRA is greater than 1000 and DA greater

than 1000.

INTERNET

1. Discussions on various forums and E groups.

2. Download the port areas in the map and display it in the Power Point.

3. Browse and collect the country profile. View as slide show.

4. Collect the various organizations assisting India‟s foreign trade and prepare a report.

5. Collect and prepare the containers lists based on the commodity features.

6. Use Export 911.com and download any one export document.

7. collect and prepare sailing routes and bunkering ports

8. Download the information regarding storage factor of different commodities.

9. Download the shipping space in any of the leading ports in India and download the

information regarding ship repair and construction.

10. Download the information regarding the different types of marine risks.

11. Download the information regarding ship schedule at different ports: a. birth time b.

sailing time c. arrival time and display it in Power point

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SEMESTER III

PAPER I : BUSINESS RESEARCH METHODS

UNIT – I

Business Research – Meaning – Scope and Significance – Utility of Business research –

Qualities of good researcher – Types of research – Research process – Identification, Selection

and formulation of research problems – Hypothesis – Research design.

UNIT – II Sampling – Methods and techniques – Sample size – Sampling error – Fieldwork and

data collection. Tools of data collection – Interview schedule _ Questionnaire – Observation,

interview and mailed questionnaire – pilot study and final collection of data.

UNIT – III Measurement and scaling techniques – Processing and analysis of data – Editing and

coding – Transcription and Tabulation – Statistical tools used in research – Interpretations and

report writing – Types and contents and style of reports – Steps in drafting reports.

UNIT – IV Measures of Central tendency – Standard deviation – Correlation – simple, partial and

multiple correlation – Path analysis – Auto correlation – Regression models – OLS cordinary

least square methods – Multiple regression.

UNIT – V

Test of significance – „t‟ Test - large sample and „f‟ Test, test of significance for

attributes, analysis of variance – Business forecasting – Exponential smoothing – Chi-square

test.


1. Emory : Business Research Methods

2. Rummel&Ballaine : Business Research Methods

3. S.P. Gupta : Statistical Methods

4. C.R. Kothari : Research Methodology.

Note: Question paper shall cover 60% Theory and 40% Problems.


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PAPER II : INTERNATIONAL FINANCIAL MANAGEMENT

UNIT – I

International Money Markets – Money Market Instruments – International Capital

Markets – Comparison of New York, Indian Money Market – International Bond Market – Bond

Issue Drill – Bench Mark Drill – Euro Currency Market – Euro Dollar – Euro Deposit and

Loans.

UNIT – II

International Monetary and Financial Environment – International Monetary Investments

– Balance of Payments.

UNIT – III

Exchange Rate Theories – Derivatives – Forward Rate Agreements – Currency Futures

and Interest Futures - International Banking – Role of IMF in International Liquidity –

International Institutions – World Bank.

UNIT – IV

International Development Associations – International Finance Corporation – The

International Debt and Country Analysis – Recent Changes in International Financing.

UNIT – V

Case Studies (Based on the above units) Note: Question paper shall cover 100% Theory


1. International Finance : P. R. Bhatt

2. International Finance : Maurice D. Levi

3. International Finance Management : V. K. Bhalla

4. International Finance Management : P. K. Jain

5. International Finance Management : Alan C. Shapiro


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PAPER – III EXPORT – IMPORT FINANCE

UNIT – I

Introduction to Export Finance: Terms of International Payments – Modes of

International Payments – Financing of Export Credit needs – Short Term Sources of

Finance – Medium and Long Term Sources of Finance – Export Credit System in India.

UNIT – II

Pre-shipment Finance – Categories of Pre-Shipment Finance – Facilities of Pre-shipment

Credit - Pre-shipment Credit in Foreign Currency (PCFC) – Interest rate on Pre-shipment

Credit, Post-shipment Credit Finance – Categories of Post-Shipment Credit in rupees –

Post-Shipment credit in Foreign Currency – Refinance of Pre-Shipment and Post-

shipment Finance.

UNIT –III

Introduction of import finance – Bulk import finance for inputs – Import finance against

foreign loans of credit – European – Asian Countries investment part feasibility –

Foreign Exchange for import of inputs – Payments methods for imports.

UNIT – IV

Long term finance – Deferred payments for EXIM – Categories of deferred payments –

Buyers credit – Application procedures for the long term finance – Approval bodies –

conditions for approving. Financial agencies – Reserve Bank of India – Industrial and

Export Credit Department – Exchange Control Department – EXIM Bank – Commercial

Bank – Export Credit Guarantee Corporation – ICICI – IDBI – IFCI.

UNIT – V



1. International Marketing : M. L. Varma & Agarwal

2. Export Import Finance : Parasram

3. International Finance : Maurice D. Levi


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PAPER IV :CUSTOMS LAW & PROCEDURE

Unit I –central excise

Nature, scope of central excise – general procedures of central excise – clearance of excisable

goods – concessions to small scale industry under central excise act..

Unit II– customs procedures

Role of customs in international trade – assessable value – baggage – dutiable goods – duty –

export , import manifest – bill of lading- import of cargo – import of personal baggage.

Unit III – customs clearance procedure

Customs clearance procedure for home consumption – for warehousing – for re- export –

clearances by post for imports – prohibited exports – canalized exports – export against licensing

– types of export.

Unit IV – central sales tax

Provisions relating to inter state sales – sales or purchases in course of import & exports out of

india – principles of determining levy of central sales tax – concept of sale or purchase in the

course of central & state traders – registration of dealers – exemptions & determinations of

turnover.

Unit V– relevant case studies from the above context

Reference books

1. Central excise act : Taxmann publications

2. Customs act : Taxmann publications

3. Central salestax act : Taxmann publications

4. Indirect taxes law & practices : v.s. datey

5. Indirect taxation : dinakarpagare&v.Balachandran


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SEMESTER - IV

PAPER I : STRATEGIC MANAGEMENT

UNIT - I Corporate Strategic Planning - Mission - Vision of the firm - Development, maintenance

and the role of leader - Hierarchal levels of planning - Strategic planning process- Strategic

management Practice in India. Competitive advantage of Nations and its implication on Indian

Business.

UNIT - II Environment Analysis & Internal Analysis of Firm: General environment scanning,

competitive & environment analysis - to identify opportunities& threat - Assessing internal

environment through functional approach and value chain -identifying critical success factors -

to identify the strength & weakness - SWOT audit – core competence - Stockholders'

expectations, Scenario-planning - industry analysis.

UNIT - III Strategy Formation Generic strategies - Grand strategies - Strategies of leading Indian

companies - The role of diversification - limits - means and forms. Strategic management for

small organisations, nonprofits organisations and large multi product and multiple market

organisations.

UNIT - IV Tools of Strategy Planning and evaluation :Competitive cost dynamics - experience curve

- BCG approach - cash flow implication -IA-BSmatrix - A.D.Littles Life-cycle approach to

strategic planning - Business portfolio balancing -Assessment of economic contribution of

strategy - Strategic funds programming. Strategy implication & Control : Various approaches to

implementation of strategy - Matching organisation structure with strategy - 7S model - Strategic

control process - Du Pont's control model and other Quantitative and Qualitative tools -

Balanced score card - M.Porter's approach for Globalisation - Future of Strategic Management.

UNIT – V

Case studies .

REFERENCES: 1. Pearce & Robinson, Strategic Management, All Indian Travellors N D.

2. A.C.Hax and NS, Strategic Management: An Integrative Perspective, Majifu Prentice Hall.

3. Michael Porter, Competitive strategies.

4. John A Pearce II and Richard B Robinson, ―Strategic Management: Formulation,

Implementation and Control‖, 9th Edition, TMH, 2007

5. Michael Porter, Competitive Advantage of Nations.

6. Samul C. Certo and J.Paul Peter, Strategic Management, Second Edn. Concepts &

Application, McGraw Hill.

7. Gregory G.Dess and Alex Miller, Strategic Management, McGraw Hill.

8. Gerry Johnson &Kevanscholes, Exploring Corporate Strategy: Text & Cases, Prentice Hall

India.


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PAPER II : INTERNATIONAL ECONOMICS

UNIT – I

International Trade - Internal & International trade – Economic growth and International

trade – Features of International Transactions –International Trade Theories – Comparative cost

theory – Opportunity cost theory – H.O theory - International Trade Equilibrium

UNIT – II Gains from international trade – Terms of trade – Technical progress and Trade –

Balance of Trade – Balance of Payments and Indian perspective – Economic effects and Trade

restrictions – Bilateralism – OPEC & other international cartels.

UNIT – III International Movements - Meaning – Goods, Services, Unilateral transfers & capitals,

Current account – Export and Import of merchandise and services – Role of International

Movements. International Investments - Nature, Character, Policies and results. International

Payments - Meaning, Financing International Transactions, Regional monetary systems: Blocks,

Areas & Zones – Rates of exchange.

UNIT – IV Foreign Economic Policies: Systems, Concepts, Characters and methods of formulation –

Euro – Dollar Market – International liquidity – Devaluation – International Lending and the

World debt crisis. International Economic Development & Co-operation – Development of

under developed countries – United Nation‟s Financial Programs – Economic Union and

communities.

UNIT – V : Case Studies (Based on the above units)

Note: Question paper shall cover 100% Theory


1. International Economics :Kindleberger‟s

2. International Economics : Paul R. Krugman


of 40 SCAA Dt.24.04.2015

PAPER III : COMPUTER LAB (TALLY)

TALLY

For the semester IV, Practical classes are to be conducted for 6 hours per week.

CREATING A COMPANY

1. Create a Company with relevant details

2. Enter the following transactions and generate reports

Arun started the business on 1-4-

1. Received capital by cash Rs 2,00,000

2. Cash deposited in Indian bank Rs 50,000

3. Credit purchases from Krishna traders Rs. 20000 invoice no 12

4. Credit purchases from PRAVIN traders Rs 20,000 invoice no 12

5. Credit purchase from KRISHNA traders Rs 20000 invoice no 14

6. Credit purchase from PRAVIN traders Rs 20,000 invoice no 44

7. Returned goods to KRISHNA traders Rs 5000 invoice no 12

8. Returned goods to PRAVIN traders Rs 5000 invoice no 44

9. Credit sales to RAVI & co Rs 50,000 inv no 1

10. Credit sales to KUMAR & co Rs 50,000 inv no 2

11. Cash sales Rs 20,000 inv no 3

12. Credit sales to RAVI & co Rs 50,000 inv no 2

13. Credit sales to RAVI & co Rs 50000 inv no 5

14. Goods returned by RAVI & co Rs 5000 inv no 1

15. Goods returned by KUMAR & co Rs 5000 inv no 1

16. Payment made by cheque to KRISHNA TRADERS Rs 30,000 ch no 302302

17. Payment made by cheque to PRAVIN TRADERS Rs 30,000 ch no 116210

Received cheque from: Ravi & co and Kumar & co Rs.75, 000 each.

Payments made by cash

18. Paid to petty cash by cash Rs.1000

19. Furniture purchased Rs.20000

20. Salaries paid Rs. 10000

21. rent Rs.4000

22. electricity charges Rs.3000

23. telephone charges Rs.3500

24. cash purchases Rs.5000

Payments made by petty cash:

25. conveyance Rs.150

26. postage Rs.100


of 40 SCAA Dt.24.04.2015

27. stationeries Rs.200

28. staff welfare Rs.100

29. stationeries purchased from Sriram& co Rs.1500 on credit

30. depreciation on furniture 10%

3. Royal Electricals started a business of Electricals items and home appliances from 1-4 1-

4 received cash for capital 5, 00,000

7-4 credit purchases from Govind Electricals in no 123:

ceiling fan 100nos at Rs 800

table fan 100nos at Rs 1000

mixies 100nos at Rs 1500

grinders 100nos at Rs 2000

10-4 credit Sales Ram electricals in no 1:





+TNGST 4% ON TOTAL SALES

10-4 Cash Sales in no 2:





+TNGST 4% ON TOTAL SALES

CASH discount 5%

15-4 Paid cheque to Govinelectricals Rs 2, 00,000

15-4 Received cheque from Ram electricals Rs 3, 00,000

Payment made by cash

Paid to petty cash Rs 2000

Furniture Rs 15,000

Salaries Rs 10,000

Wages Rs 7,000

Carriage inward Rs 1500

25-04 Payment made by petty cash

Conveyance Rs 200

Postage Rs 150

Stationeries Rs 150

Staff Welfare Rs 200

30-4 Journal depreciate 10% on furniture:

Prepare Trading Profit and Loss Account and Balance sheet.


of 40 SCAA Dt.24.04.2015

3. From The Balances of Ms.Priya Prepare Trading and Profit And Loss A/C and Balance

Sheet For The Year Ending…. Stock 9,300

Repairs 310

Machinery 12,670

Furniture 1330

Office expenses 750

Trading expenses 310

Land and buildings 15,400

Bank charges 50

Misc income 200

Purchases 15,450

Purchase return 440

Sales return 120

Sundry creditors 12,370

Advertisement 500

Cash in hand 160

Cash at bank 5870

Sales 20,560

Sundry expenses 150

Insurance 500

Traveling expenses 200

Capital 24,500

Loan 5,000

Closing stock 7580

INVENTORY VALUATION

4. From the below create unit of measurement, stock groups and stock items

Find the stock summary:

Stock groups: 1. Magazine 2. Baby drinks 3. Cool drinks 4.Dailynews paper 5. Hot drinks

6.Stationeries 7. Vegetables

Stock items: Item Qty Rate Units

Boost 25 80 nos

Sports star 20 15 nos

Potato 260 30 kgs

Star dust 20 25 nos

The hindu 50 3.25 nos

Tomato 150 15 kgs

Fanta 10 25 lit

Dinamalar 40 2,50 nos

Coco 55 120 nos

Horlicks 60 70 nos

India today 10 10 nos

Lactogin 10 100 nos


of 40 SCAA Dt.24.04.2015

MAINTAIN BILLWISE DETAILS

5. Create Credit bill wise details from the following

1. Raja commenced business with a capital of Rs 10,000

2. Purchased goods from kumar& co 15,000 Rs. Paid in three instalments within 5 days gap

3. Purchased goods for cash 8000 Rs

4. Sold goods to Ratna& co Rs 20,000 amount to be paid in two instalment

5. Sold goods for cash for Rs 5000

6. Received cash from ratna& co 7500

7. Paid to kumar& co 7500

8. Sold goods for cash 5000

6. Cost categories and Cost center

Nov 1: Purchased Goods from Abc& Co 15,000

BANGLORE BRANCH 5,000

CHENNAI BRANCH 10,000

ALLOCATE THE COST TO THE PRODUCTS

MOUSE 7000

KEYBOARD 15,000

2. Sold Goods for Cash Rs 20,000

BANGLORE BRANCH 7,000

CHENNAI BRANCH 13,000

ALLOCATE THE COST TO THE PRODUCTS

MOUSE 9000

KEYBOARD 11,000

3. Paid To ABC & Co Rs 15,000

4. Salary Paid 3000 Rs to Salesman Mr.Raj 1600 Mr.Ravi 1400

Currencies

7. Calculate forex value

On 1-12-sold to foreign customer 100 bags of wheat at the rate of 25$ per bag

(new ref export 1 due dates 7 days)

On 15-12 received from foreign customer 2000 $ @ 39 per $ plus bank

Charge 50 $ std rate 35 per $ selling rate 36 $ buying rate 37 per $

On 1-12 the rates for pounds are as follows

Std rate 50 per pound: selling rate 51 per pound: buying rate 52 per pound

On 12-12 purchased from foreign supplier 200 bags of wheat @ 5 pound per bag. The rupee was

being traded at Rs 52 per pound. Due days is 15 days

On 20-12 paid to the foreign supplier 1000 pounds at Rs 53 per pound bank charges incurred

was Rs 2000


of 40 SCAA Dt.24.04.2015

Foreign gain/loss

8. Calculate foreign exchange gain or loss

01.01.2005

Purchased goods from U.K supplier 1000 £

02.01.2005

Sold goods to U.S buyer 1500

03.01.2005

Cash received from U.S buyer 1500

(Selling rate rs.46/$)

04.02.2005

Paid cash to U.K supplier 1000

(Selling rate rs 53/ £)

Dollar $:

Std rate - 1$ - 43 Rs

Sales rate - 1$ - 44 Rs

Buying rate - 1$ - 42 Rs

Pound £: Std rate - 1 £ - 51 Rs

Sales rate - 1 £ - 50 Rs

Buying rate - 1 £ - 52 Rs

9. MEMO VOUCHER An advance amount paid Rs 10000 given to sales executive for

traveling. The actual expenses for traveling expenses for the sales is Rs 5000

10. CHEQUE PRINTING

Print a cheque:

Company name on cheque: Bharathi: name of the bank state bank of India.

Width 168, height 76, starting location 116, distance from top 23.

11. INTEREST CALCULATIONS

Cash deposited in Canara bank Rs 1, 00,000

Sold goods to Ganesh Rs 25,000

31-12- cash deposited at Canara bank Rs 50,000

Sold goods to Ganesh 50,000

Interest parameters rate 16% per 365 days year

12. Display the interest calculations for the period 1-4 to 31-12

Opening balance

Ram & co Rs 25,000

Krishna traders Rs 20,000

Interest parameters rate 12% per 365 days year

Interest parameters rate 12% and 16% for sundry creditors per 365 days year

Purchased goods from Krishna for 25,000(credit period 45 days)

Sold goods to ram for Rs. 50,000(credit period 30 days)

Paid to Krishna the amount plus interest

Received from ram plus interest


of 40 SCAA Dt.24.04.2015

GROUP-A

1. Domestic Logistics

2. Chartering and Ship Broking

3. International Shipping and Legislation

4. Airline Marketing and Strategic Airline Alliance

ELECTIVE 1: DOMESTIC LOGISTICS

UNIT I

Vehicle Selection-Types of vehicles – types of operations – load types and characteristics

– main types of vehicle body - Implications of vehicle selection – vehicle acquisition.

UNIT II

Reasons for road freight transport vehicle costing – Main types of costing systems –

vehicle standing costs – vehicle running costs – overhead costs – costing the total transport

operation – whole life costing – vehicle cost comparisons – zero-based budget.

UNIT III

Legislation- Operator licensing – Driver licensing – Driver‟s Hours regulations – Road

transport directive – tachographs - vehicle dimensions.

UNIT IV

Need for Planning – fleet management – main types of road freight transport – transport

resource requirements – vehicle routing & scheduling issues – data requirements – computer

routing & scheduling – information system applications – GPS - RFID

UNIT V

Advices – Planning – FTL – LTL – Documentation – Road Receipts / Truck Receipts /

Way Bills (RR / LR) - Consignment note CMR (EU & Canada) – Booking – Invoicing &

Information Flow - Long Haul – Coordination with terminals – Exceptional Loads (Project

cargo).

REFERENCE:

1. Logistics of facility location and allocation / Dileep R. Sule (Marcel Dekker)

2. Logistics & supply chain management / Martin Christopher (Prentice Hall Financial

Times)

3. The management of business logistics / John J. Coyle, Edward J. Bardi, C. John Langley

(West Publishing Company)

4. Manufacturing operations and supply chain management : the LEAN approach / [edited

by] David Taylor and David Brunt (Thomson Learning)

5. Operations and process management : principles and practice for strategic impact / Nigel

Slack (Financial Times Prentice Hall)

6. Logistics and Distribution Management: Alan Rushton, Phil Croucher, Peter Baker

(CILT)

TEXT BOOK: Single Text Book Not Available


of 40 SCAA Dt.24.04.2015

ELECTIVE :II CHARTERING AND SHIP BROKING

UNIT I

Principles of Chartering-Introduction to Chartering – Chartering Terminology – Role of

Broker – Types and Functions - forms and activities – charter parties

UNIT II

Types of Charter - voyage Ships –Vessel Descriptions - Vessel requirements - tramp

chartering services - Passenger Ship Chartering – Cargoes - Freight Markets - Liner Operations –

Tanker Charter - tanker trades - International Tanker Chartering Market

UNIT III

Purchase and Registration of Vessels - Exemptions and immunities - trading limits - dry-

docking - protective clauses -stevedore damage

UNIT IV

Freight and hire calculations – Voyage Estimation – Checks – Cargo Capacity – Time

estimation in Port– Lay time Calculations - Vessel Negotiations – Statement of Facts – Time

Count - Demurrage and Despatches - Classification Societies – Spares and Black lists – Delivery

Methods – Auctions

UNIT V

Contracts - Individual rights, responsibilities and liabilities - Clauses in time charters -

Bill of lading-Chartering Market Practise - Ethical requirements - lien clause – Disputes -

General Arbitrations.

REFERENCE BOOK:

1. The economics of tramp shipping / (by) B.N. Metaxas. (Athlone Press)

2. Shipbroking and Chartering Practice: Seventh Edition (Business of Shipping) by Lars Gorton

(Lloyd's List)

3. Shipbroking and Chartering Practice, 6th Edition Gorton, Ihre, Sandervarn and Hillenius

4. Tanker Chartering (Shipping Business Series) by Philip Wood (Witherby& Co Ltd)

5. Ocean Freights and Chartering by Cyril Frederick Hardy Cufley (Adlard Coles Nautical)

6. Tanker Chartering 2010-2011 by Institute of Chartered Shipbrokers (Witherby Seamanship

International Ltd)

TEXT BOOK: Single Text Book Not Available


of 40 SCAA Dt.24.04.2015

ELECTIVE III: INTERNATIONAL SHIPPING LEGISLATION

UNIT I

Indian Contract Act – Meaning and Definition of Contract – Essential Elements – Types

of Contracts – Offer and Acceptance – Consideration – Capacity of Parties – Flaw in Consent –

Void and Illegal Agreements – Performance and discharge of Contracts – Remedies for Breach

of contract – Quasi contracts – Bailment and Pledge and Law of Agency- The Customs Act,

UNIT II

Regional Laws-The Carriage of Goods by Sea Act (COGSA), and related laws rules and

regulations. Marine Insurance related laws, Labour Laws

UNIT III

International Regulations for Vessels-International Agencies -regulations relating to ship

construction - ship maintenance - ship navigation - ship breaking - pollution caused by ship's

effluents

UNIT IV

Regulations relating to cargoes, dangerous and Hazardous cargoes, and packaging of

cargoes, Live cargo - Hague - Visby Rules – Hamburg Rules – Hague protocol to Warsaw

Convention 1955, International carriage of goods by Road (CMR), 1956 - Institute Cargo

Clauses (A,B,C) – General Conditions of Marine Insurance on Goods (GCMI 1988)

UNIT V

Quotations – Orders – Regulations - Credits – Invoicing – Filing – Archiving -

Understanding Terms in Logistics –Freight forwarding contracts – General conditions of freight

forwarding – Conditions of Contract - Documents - (Air Way Bill (AWB), Bill of Lading (B/L))

- Contract of transportation – Contracts with customers

REFERENCE:

1. Legal Principles in Shipping Business 2010-2011 by Institute of Chartered Shipbrokers

(Witherby Seamanship International Ltd)

2. Shipping Law by Simon Baughen (Routledge-Cavendish)

3. Maritime Security and the Law of the Sea by Natalie Klein (Oxford University Press)

4. Marine Cargo Claims (International shipping laws) by William Tetley (Intl Shipping

Pubns)

5. Shipping Finance, 3rd Edition by Stephenson Harwood (Euromoney Institutional

Investor)

6. N D Kapoor – Elements of Mercantile Law – sultan chand& Sons

7. Simon Baughen “ Shipping Law” – Cavendish Publishing

8. John Wilson “ Carriage of Goods by Sea” –Pearson


of 40 SCAA Dt.24.04.2015

ELECTIVE 4: AIRLINE MARKETING AND STRATEGIC

AIRLINE ALLIANCE

UNIT – I Market For Air transport Service-Definition-Marketing Mix- stages in the application of

Marketing Principles of Airline Management – successful Airlines –Air Freight Market – market

segmentation – concept- segmentation variables in the air passenger market-customer

requirements- Marketing Strategy: PESTE analysis : political factors – economic factors – social

factors – technological factors – environmental factors – introduction of Airline Business and

Marketing Strategies – Porters Five Forces and their application to the Airline Industry –

strategic families – differentiation airlines – the future – focus strategies – Airline Business and

marketing strategies – common mistakes

UNIT - II Product Analysis-What is product- theory of product analysis and its application to the

Airline Industry – fleet and schedules – related product features – customer service – related

product features – controlling product quality – introduction of Pricing and revenue management

– building blocks in airline pricing policy – uniform and differential pricing – the structures of

air freight pricing-Distribution Of Product And Brand Relationship-Distribution channel

strategies – The Travel Agency Distribution system – Global Distribution System (GDS) –

Distribution Channels in the Air Freight market – Brands and Commodities – Brand –Building

in the Airline Industry – Brand Strategies

UNIT - III Promotion Marketing-Fundamentals of relationship marketing – components of a

relationship marketing strategy – frequent flyer programmers –the anatomy of a sale – sales

planning – marketing communication techniques – airline advertising – selling in the air freight

market – glossary of aviation terms and marketing terms.

UNIT –IV A Historical glimpse at Alliancing objectives-Reasons for Airlines building Alliances-

Objectives of Alliances- Introduction- Marketing-driven objectives for alliances-Turbulence in

marketing channels-Changes to airline marketing-Determinates of alliance image-Benefit

challenges and cost of alliance brand association-Marketing and information. Performance

measurement in airlines- Measuring the performance impact of alliance-Time continuum in

performance assessment-Traffic and revenue enhancement-Cost-Productivity-Profitability.

UNIT - V Introduction- Success drivers in airline business- Premises and objectives – Finding

suitable partners – governance structure- degree of integration and trust- Organization„s

commitment- Ensuring flow of information- Performance evaluation-Managing cultural

differences- In conclusion. Scenarios for the future- The internal dynamics of alliancing- a look

into the future of airline alliance groups.


of 40 SCAA Dt.24.04.2015

REFERENCE BOOK: 1. Marketing Management – Philip Kotler-Pearson Education

2. Marketing Management –Ramaswamy&Namakumari –MacMillan

3. Global Marketing Management –Warren J.Keegan –P.H.I

4. Strategic Management –An Integrated Approach –Hill Jones –(DreamtechBictantia)

5. Strategic Management Concept & Cases –Thomson &Strictland –Tata McGraw Hill

6. Cases in Strategic Management –S.B.Budhiraja&M.B.Athreya –Tata McGraw Hill.

TEXT BOOK: 1. Airline Marketing and Management-Stephen Shaw – Ashgate Publishing Limited

2. Managing Strategic Airline Alliances-Birgit Kleymann&HannuSeristo- Ashsgate Publishing

Limited

GROUP-B

1. Financial Markets and Institutions

2. Indian Stock Exchange

3. Futures and Options

4. Fundamental and Technical Analysis

SEMESTER I

PAPER I - FINANCIAL MARKETS & INSTITUTIONS

UNIT I

Financial Markets – An Overview – Money Market – Call Money Market – Commercial Paper

Market – Commercial Bill Market – Certificate of Deposit (CD) Market – Treasury Bill Market

– Government or Gilt-edged Securities Market.

UNIT II

Capital Market–An Overview – Capital Market Instruments – Capital Market Reforms –New

Issue Market(NIM) – Dept Market – Foreign Exchange Market – Derivatives Market.

UNIT III

Financial Services Institutions – Clearing corporation of India Limited (CCIL) – Credit Rating

and Information Services of India Limited (CRISIL) – Discount and Finance House of India

Limited (DFHIL).

UNIT IV

Investment Information and Credit Rating Agency of India Limited (Icra) – Over the Counter

Exchange of India (OTCEI) – National Securities Depository Limited (NSDL) –Securities

Trading Corporation of India Limited (STCI).

UNIT V

Financial Institutions – Money Market Institutions – Capital Market Institutions –National

Housing Bank–Functions and working – Export-Import(EXIM) Bank of India –NABARD.


of 40 SCAA Dt.24.04.2015

Books for Reference:

1. Financial Institutions and Markets, L.M.Bhole, Tata McGraw – Hill Publishing Company

Limited.

2. Financial Instruments and Services, NaliniPravaTripathy, Prentice Hall ofIndia.

3. Finsncial Markets and Institutions, S. Gurusamy, Vijay Nicole Imprints (P)Ltd.Financial

Services: M.Y.Khan, Tata McGraw-Hill Publishing CompanyLimited.

4. Financial Services: Dr.D.JosephAnbarasu& Others, Sultan Chand & Sons.

SEMESTER II

PAPER II

INDIAN STOCK EXCHANGES

UNIT I

Stock Exchange-Meaning and Functions – World‟s Stock Exchanges – Indian Stock Exchanges-

Origin and Growth-Organisation Structure-Mode of Organisation-Membership-Stock Exchange

Traders – Stock Exchange Trading Jobbers Vs .Brokers-Stock Exchange Dealings-Trading of

Securities.

UNIT II

Stock Exchange Regulatory Framework-Under the SEBI Act, BSCC Act, Defence of India Rule,

Capital Issues Control Act 1947, Securities Contract Act 1956, Securities Contracts Rules 1957

– Profile of Indian Stock Exchanges-BSE,NSE, etc., - Restructuring Indian Stock Exchanges-

Demutualization.

UNIT III

Listing-Meaning, Characteristics, Steps, Legal provisions, Benefits, Consequences of Non-

Listing – Delisting – Insider Trading – Speculation- Speculation Vs. Gambling-Investors Vs

Speculators – Investor Protection.

UNIT IV

The Securities Contracts (Regulation) Act, 1956-Important provisions – SEBI –Functions and

working.

UNIT V

Internet Stock Trading-Meaning and features-Current Scenario-Regulating Internet Stock

Trading-IPOs on the Internet-e-IPO – E-commerce Act and Internet Stock Trading – Stock Index

Futures.


1. Financial Services and Markets: Dr.S.Gurusamy, Vijay Nicole Imprints (P) Ltd,

2. Financial Services: M.Y.Khan, Tata McGraw-Hill Publishing Company Limited.

3. Financial Services: Dr.D.JosephAnbarasu& Others, Sultan Chand & Sons.

4. Financial Institutions and Markets, L.M.Bhole, Tata McGraw – Hill Publishing

CompanyLimited.


of 40 SCAA Dt.24.04.2015

III-SEMESTER

PAPER III – FUTURES AND OPTIONS

UNIT I

Introduction to Derivatives – Definition of derivatives products – participants in derivatives

market, economic forever of derivatives market.

UNIT II

Index Derivatives – Index number – economic significance of index movements – types of

Indices – desirable attributes of an index – Derivatives in Nifty and Sensex.

UNIT III

Forward contracts - Limitations of forward markets – futures – Distinction between Future and

Forward contracts – Futures terminitory options – Options terminitory , Call options and Put

option.

UNIT IV

Pay off for buyer (long futures ) of futures – pay off for seller ( short futures ) of futures–

Hedging, speculation and arbitrage – Options pay off – pay off profit for buyer of call options–

pay off profit for writer of call options. Hedging and speculation in options.

UNIT V

Evolution of Commodity Markets – Commodity markets in India – Newyork Mercentile

Exchange- London Metal Exchange , Chicago Board of Trades –Tokyo Commodity Exchange,

Chicago Mercantile Exchange.


1.Financial Services and Markets : Dr.S.Gurusamy, Vijay Nicole Imprints (P) Ltd,

2.Financial Services : M.Y.Khan, Tata McGraw-Hill Publishing Company Limited.

3.Financial Services : Dr.D.JosephAnbarasu& Others, Sultan Chand & Sons.

4.The Financial and Analysis of Capital : A.J. Merrett, Allen Ykes projects

5.Financial Management : P.V. Kulkarni& B.G. Sathya Prasad

6.Financial Management : M.Y. Khan & P.K. Jain


of 40 SCAA Dt.24.04.2015

IV SEMESTER

Paper IV - FUNDAMENTAL AND TECHNICAL ANALYSIS

UNIT I

Investment - meaning – importance – security analysis – risk and return – various approaches to

security valuation.

UNIT II

Fundamentals analysis – meaning – Market analysis – Indices of NSE and BSE

UNIT III

Industry analysis – meaning – methods - Company analysis – meaning – methods.

UNIT IV

Technical analysis – meaning – Dow Theory – Elliot Wave Theory

UNIT V

Moving Averages – Charts – macd - relative strengths.


1. Investment analysis and portfolio management :Reily.

2. Portfolio management : S.K. Baura.

3. Modern portfolio theory and investment analysis : Elton and Gurbar.

4. Securities analysis and portfolio management : Fischer and Jordan.

5. Investment :Jack Clark Francis & Richard w.Taylor.

6. Investment management :V.K.Bhalla.


of 40 SCAA Dt.24.04.2015

GROUP-C

1. Principles of International Trade

2. Export and Import Procedure

3. Institutions Facilitating International Trade

4. India‟s International Trade

I SEMESTER

PAPER I – PRINCIPLES OF INTERNATIONAL TRADE

UNIT I

The global Economy – Perspective on the theory of International Trade – Their importance of

International trade – Counter Trade – Forms of Counter Trade – Reason s for Growth of Counter

Trade – Global Trade and Developing Countries.

UNIT II

International commodity Agreements – Quota agreements, Buffer stock Agreements – Carts –

State Trading – Bilateral and Multilateral contracts .Gains from Trade – Terms of Trade –

Factors influencing the terms of trade.

UNIT III

Tariff – Meaning – Tariffs, Taxes and Distortions – Imports Tariffs and Export Taxes – Export

Subsidies – Arguments for free Trade – Agguments for protection –Demerits of protection –

Trade barriers.

UNIT IV

International Investments – Types of Foreign Investment – significance of Foreign Investments –

Limitations and Dangerous of Foreign Capital – Factors affecting International Investment –

Foreign Investment by Indian companies.

UNIT V

Multinational Corporation – Definition and Meaning – Importance of MNCS –benefits of MNCs

– Criticism – Globalizations – Meaning – stages – Essential conditions for Globalization –

Implications and Importance of Globalization – Benefits – Obstaclesto Globalization in India –

Factors favoring Globalization.

Books for References:

1. International Trade – Theory and Evidence – By James R.Markusen, JamesR.Melvin,

William H.Kaempfer& Keith E.Maskus.

2. International Trade and Export Management – Francis Cherunilam

3. International Business – Francis Cherunilam


of 40 SCAA Dt.24.04.2015

SECOND SEMESTER

PAPER II EXPORT AND IMPORT TRADE PROCEDURES

UNIT I

Exports – Recent measures to boost Country‟s Exports – Rules for successful exporting –

Preliminaries for starting export business – Deemed exports and its benefits – Finance

forExports.

UNIT II

Different Categories of exporters - Registration of Exports – Appointing Overseas agents–

Obtaining an export license – Arranging finance for exports – Packing goods for exports –

Marketing goods for export.

UNIT III

Excise procedure – Insuring goods against Marine risks – Preparing export documents –

Institutional support for Exports – Compulsory quality control and pre-shipment Inspection –

Labeling – Shipping and customs clearance of goods.

UNIT IV

Import Trade law in India – Preliminaries for starting Import Business – Registration of

Importers – arranging finance for Import – Arranging letter of Credit for Imports – Balance of

Payments – Liberalization of Imports.

UNIT V

Retirement of Import Documents and RBI‟s directives for making payment for Imports –

Customs clearance of Imported Goods and payments of customs Duty – Imports under special

schemes.


1. How to Export and How to Import – Nabhi publications

2. Export management – P.K. Khurana

3. Export Management – T.A.S. Balagobal

4. A Guide on Export Policy, Procedure and Documentation – M.I.Mahajan – Snow white

Publications


of 40 SCAA Dt.24.04.2015

III SEMESTER

PAPER III - INSTITUTIONS FACILITATING INTERNATIONAL TRADE

UNIT I

Export promotion in India-Department of Commerce- Functional divisions- Advisory bodies-

Commodity organizations-Export promotion councils (EPCs)- Commodity Boards- Autonomous

bodies- Service Institutions and organizations-Government trading organizations-State trading

corporations- Major STC‟s in India- State export –Promotion agencies- Impediments in export

promotion.

UNIT II

Role of RBI in export finance –Role of commercial banks-Small Industrial Development Bank

of India (SIDBI) - Objectives-Schemes-Export and Import bank of India (EXIM) -Objectives-

Functions-Export Credit Guarantee Corporation of India (ECGC) – Functions –Special functions

of ECGC.

UNIT III

World Trade Organisation – GATT – Objectives-Evolution of WTO-Functions- Principles of

WTO- Organisation structure- WTO agreements -GATS- TRIMS- TRIPS- Objectives of IPRS

benefits Limitations -Procedure of dispute settlement –WTO and anti dumping measures-

Evaluation of WTO- drawbacks/Criticisms.

UNIT IV

International Monetary Fund (IMF)-Objectives- Organisation and management- Resources-

Financing facilities- Conditions on borrowers- Special drawing rights-World Bank-Purpose-

Organisation structure- Guiding principle- Leading programs.

UNIT V

International Development Association (IDA)-Objectives-Memberships – Loan assistance-

International Financial Corporation (IFC)- Objectives-Main features- Asian Development

Bank(ADB)- Objectives-UNCTAD-Functions-Basic principles- International trade centre.

Note : The Question Paper shall cover 100% Theory.


1. International Business (Text & cases) : Francis cherunilam.

2. International Marketing :Rakesh Mohan Joshi.

3. International Business (Text & cases) : P. SudhaRao

4. International Business Environment : Francis cherunilam.

5. Export Marketing :Achaya and Jain.

6. Export Marketing : B.S. Rathir& J.S. Rathir


of 40 SCAA Dt.24.04.2015

IV SEMESTER

PAPER IV - INDIA’S INTERNATIONAL TRADE

UNIT I

Development of Foreign Trade Policy- Indians Foreign Trade since 1951- EXIM policy1992-

1997- Objectives –Features; 1997-2002 policy- Salient features; EXIM policy 2002-2007 -

Features; Foreign Trade Policy 2004-2009 - Salient features.

UNIT II

Legal frame work of India‟s foreign trade –Foreign trade (Development and regulation)Act,

1992 – Foreign Trade Regulation Rules, 1993- Foreign Trade (Exemption from application of

rules in certain cases) Order 1993 – Exchange control regulation in India.

UNIT III

India‟s export trade – Historical prospective - Trends – Composition of export trade –Direction

of exports of principal products – Export of services – Export promotion – Objectives–

Promotion measures – EOUs, EPZs and SEZs.

UNIT IV

Imports- Technology import contract- Technology policy and environment – selection and

transfer issues – Law of protection of intellectual Property rights, Patents and Trade marks

UNIT V

Global trade and developing countries – Highlights of Indian‟s trade performances -

Determinants of Export and Import – Major problems of India‟s export sector – Impact of recent

changes in foreign trade policy.

Note : The Question Paper shall cover 100% Theory.


1. International Trade and Export Management - Francis cherunilam.

2. Export Management - T.A.S Balagopal

3. International Trade - M.L. Varma

PAPER I - INTERNATIONAL BUSINESS RELATIONS

UNIT - I

Concept of International relations-origin and growth of International Relations-Elements

of IRI- Is international relations a discipline? -Scope of international relations-

International Relations and International Politics - foreign policy-values of foreign

policy-its approaches objectives of nation‟s foreign policy-Determinants of foreign

policy (a) internal factor and (b) external factor.


of 40 SCAA Dt.24.04.2015

UNIT - II

The nature and content of international law- the codification of international law. The

balance of power- its nature-definition-characteristics-role-historical significance-devices

for maintaining the balance of power – collective security and balance of power-balance

of power today-collective security and peaceful settlement.

UNIT - III

Evolution of international organization and regional grouping for the development of

international relations-role of regional grouping (viz) EU, ASEAN, NAFTA, SAARC

AND ARAB LEAGUE- world bodies (viz) UN and WTO- economic grouping (viz) G-

8,G-15, and G-77

UNIT - IV

Foreign policy of India-Nehru‟s foreign policy-its distinctive features- non-alignment

foreign policy since 1962-Indo-Soviet relations- relations with China and Great Britain-

Indo-U.S relations-Indo-Pakistan relations- Disarmament efforts by India –India‟s

neighborhood relations.

UNIT - V

Case Studies (Based on the above units) Note: Question paper shall cover 100% Theory


1. International relations : Palmer & Parkins

2. International relations : Urmila Sharma and S.R. Sharma

3. International relations : N. Jayapalan

4. International relations : L.N. Srivastva

Paper II- INDUSTRIAL LAW

UNIT-I

Factories Act 1948 – Provisions relating to health, Safety, Welfare – Employment of

Child and young men – Audit workers – Women workers – The Child Labour

(Prohibition and Regulation) Act 1986 – Child Labour Rules 1988.


of 40 SCAA Dt.24.04.2015

UNIT-II

Trade Unions Act 1926 – Definition – Registration – Rights and Privileges –

Cancellation of registration - Political fund – Industrial Disputes Act 1947 –

Provisions relating to strike, lockout, retrenchment, Layoff and closure – Machinery

to solve disputes.

UNIT-III

Payment of Bonus Act 1965 – Meaning of Gross Profit – Computation of available

and allocable surplus – Eligibility for bonus – Minimum and Maximum bonus –

Exemption – Applicability of the act – Payment of wages Act 1936 – permissible

deductions – Time and Mode of payment – Minimum wages Act 1948 – The

Tamilnadu Payment of subsistence Allowance Act 1981.

UNIT-IV

Social security Legislation – Employees State Insurance Act 1948 – Definition –

Medical Board – Purpose for which funds can be spent – Benefits – Employees

provident Funds and miscellaneous Provisions Act 1952 – Scope – Object –

Application of the Act – Definition – Employees PF Scheme – Employees Family

pension scheme and Fund – Workmen‟s compensation Act 1923 – Employer‟s

liability and Non-liability – Ways open to workmen for claiming compensation –

Disability – Partial – Permanent – Total disablement – Accusation – Diseases.

UNIT-V

The Payment of Gratuity Act 1972 – Gratuity – Scope and coverage – Definition –

Payment of Gratuity – Compulsory Insurance – Protection of Gratuity –

Environmental Protection Act – The Industrial Employment (Standing order) Act

1946.

Reference Books :

1. N.D.Kapoor – Industrial Law

2. P.L.Mallick – Industrial Law.

3. Factory Laws applicable Tamilnadu by S.Vaidyanathan, Madras Book Agency.

4. S.MShukla and R.N.Saxena – Industrial Law

5. P.P.S.Gogna – Business and Industrial law